Jesus H. C^H^H^H^H people!
Well, but you claimed that even the old Atrac3 is superior to MP3, which simply isn't true.
Neither is really true since you're arguing encoders vs. codecs, gawd knows what online comparison's use to encode their stuff and for playback of ATRAC content. Most old omgjukebox versions wrote out .at3 files, but the current SonicStage writes out .oma files (which are .atx streams in an OpenMG wrapper), and Real only supports a subset of the codec wrapped in an .rm container. And it's never disclosed how the ATRAC3 samples are acquired, what encoder version (or who's, some say Sharp's encoder is better than Sony's)... Besides the encoder I have does a better job than the consumer encoder (and faster to boot)...
Huh? The old ATRAC3s were never decoded with 128Kbps comparable bitrates anyway, but with ~282kbps if I am not mistaken. Only later did Sony include lower bitrates with their LP2 and LP4 'modes'. If I am not mistaken, LP2 is around 140kbps while LP4 is around 68kbps.
No ATRAC based codec that has supported 128Kbps... ATRAC (1.0-4.5 (and don't confuse ATRAC3 with ATRAC 3.0)) was fixed at 292kbps. ATRAC3 runs at 132, 105, 66kbps. ATRAC3plus runs at 256, 64, and 48kbps.
I love when stuff like Lame beats the big guys
It's not too hard to tweak a codec to put out better sound in various test cases. Ogg Vorbis has several branches that are tweaked for high-bitrate and low-bitrate that can blow a lot of commercial production encoders out of the water (and lame as well), hell MPC has long done well but never gone anywhere...
Keep in mind, ATRAC in general has been designed to do integer transform encodes on pretty anemic hardware (remember, portable hardware encoders), wheras Lame has had the benefit of being able to deliver high precision floating-point transform encodes on a desktop system (most portable hardware that *can* encode mp3 can't come close to Lame)... Plus also emphasis on very lightweight decode requirements (this is something that's a bit of a problem for instance with WMA and Ogg Vorbis (even using Tremor), while mp3 and AAC implementations are typically lighter, and ATRAC is absurdly easy to decode)...
Anyways enough to the perceptual audio crap...